数智化转型对耐火材料企业营运资金管理的影响研究
DOI:
https://doi.org/10.6938/iie.070418Abstract
在5G时代及工业大数据背景下，数智化转型已成为耐火材料企业高质量发展的重要途径。结合耐火材料企业数智化转型的现状，以行内龙头企业为案例企业，探究数智化转型对其营运资金管理的具体影响机制。通过梳理利尔集团数智化转型的实践路径，结合财务数据从存货周转、应收账款回笼、及应付账款三个维度，揭示数智化技术如何通过数据赋能与流程重构优化营运资金效率。研究发现，数智化转型显著提升了利尔集团的存货周转速度、缩短了应收账款周期、提高了资金使用效率，但受行业特性与转型阶段性限制，仍面临应收账款占比过高、转型成本压力等挑战。基于此，本文提出针对性建议，为耐火材料企业数智化转型中的营运资金管理提供参考。
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